GTL Summary:

Article 23 Bis (8) establishes the legal primacy of the global and domestic minimum tax provisions over any conflicting rules in other Qatari laws, including those governing preferential or special tax systems. Authorities managing special zones must coordinate with the General Tax Authority to align their regulations with the GloBE Model Rules and Commentary. This provision, introduced by Law 22/2024, ensures that Pillar Two requirements apply universally to relevant entities regardless of their location in the state. The rules are applicable only to financial years beginning on or after 1 January 2025, providing a clear commencement date.

Document Type: Tax Law Article
Law: Income Tax Law 24 of 2018
Article Number: 23-bis-8
Country: 🇶🇦 Qatar
Location: Section 7 Bis - Global and Domestic Minimum Tax
Order: 41
Last updated at: 2026-02-23 12:13:40 UTC

SECTION 7 BIS: GLOBAL AND DOMESTIC MINIMUM TAX

Article 23 Bis (8) ^[G37]

The provisions of this Chapter shall apply notwithstanding any rule to the contrary in any law in force in the State, including laws related to preferential or special tax systems and their relevant regulations.

The authorities and bodies that have special tax regulations under their regulating laws shall develop the necessary regulations and systems to apply the provisions of this Chapter, in coordination with the Authority, provided that this is consistent with the GloBE Model Rules, the Commentary, and the Agreed Administrative Guidance.

The provisions of this Chapter shall only apply to financial years beginning on or after 01/01/2025.

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